KUALITAS PELAYANAN KPP (KANTOR PELAYANAN PAJAK) DAN PENGARUHNYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG

SIRINGORINGO, SARTIKA and Aspahani, Aspahani (2011) KUALITAS PELAYANAN KPP (KANTOR PELAYANAN PAJAK) DAN PENGARUHNYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK MADYA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The quality of service KPP lo taxpayers is an important factor in the Tax Reform besides regulatory changes only. Good service and in accordance with the needs of service users (tax payers), ii is very important in efforts to realize the satisfaction of taxpayers who will indirectly improve taxpayer compliance. Quality of service is the provision of services to taxpayers that can be measured by indicators; 1) Tangibles 2) Reliability 3) Responsiveness 4) Assurance 5) Empathy. The purpose of this research is to determine the effect of the service quality KPP on the tax payers compliance in KPP Medium Tax Payer Palembang either simultaneously or partially. The research shows that the quality of services that includes five dimensions of quality has impact on taxpayer compliance simultaneously that is equal lo 50. 70%. However, partially, only variable emphaty have a dominant influence on taxpayer compliance, while variable tangibles, variable reliability, variable responsiveness and variable assurance is not dominant affect on the taxpayer compliance. Indicators of increased taxpayer compliance can be seen from the condition of submission of SPT's Annual Corporate Tax from 2007 to 2008, which increased by 171.28% and.from 2009 to 2010 increased 42.57%. Tax revenue from 2007 to 2010 also showed a positive trend, ie an increase of 117.5% (from 2007 to 2008), 2.29% (from 2008 to 2009) and 10.44% of the (2009-2010). This means that services quality can still act as subjects in improving taxpayer compliance obligations.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Reformasi Perpajakan, Kualitas Pelayanan, Wujud Fisik, Kehandalan, Ketanggapan, Jaminan, Empati, Kepatuhan Wajib Pajak, Wajib Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	02 Apr 2020 03:58
Last Modified:	02 Apr 2020 03:58
URI:	http://repository.unsri.ac.id/id/eprint/28785

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